West Virginia Code § 29-22-19

Post audit of accounts and transactions of office
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Before July 1, 2001 and at least every two fiscal years thereafter, the Legislative Auditor
shall conduct a post audit of all accounts and transactions of the state lottery office. The cost
of the audit shall be paid out of the state Lottery Fund moneys designated for payment of
operating expenses. The commission shall have an annual audit performed by an
independent certified public accountant, and the audits may be accepted bye the Legislative
Auditor in lieu of performance of its post audit.

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